At the beginning of the year, a company issued a $1,000 face value bond.Interest on that bond is paid semiannually, the annual coupon rate on the bond is 9%, and the bond matures in ten years.The market rate of the interest at the time the bond was issued was 10% on an annual basis.The amount of the initial liability recorded for this bond was closest to: A.$938. B.$961. C.1,065.